THE DELHI SALES TAX ACT, 1975 · OFFENCES AND PENALTIES
Section 57 — Penalty for contravening provisions regarding collection of tax by dealers
If any person acts in contravention of the provisions of section 22, he shall be liable to a penalty not exceeding two and a half times the tax wrongly collected:
Provided that the Commissioner shall not impose such penalty unless the person concerned has been given an opportunity of being heard.